Bill Text: TX HJR26 | 2017 | 85th Legislature 1st Special Session | Introduced
Bill Title: Proposing a constitutional amendment relating to the effect of a sale of property on the tax lien on the property to secure the payment of ad valorem taxes, penalties, and interest imposed on the property as a result of the addition to the appraisal roll of property or property value that was erroneously exempted in a prior year.
Spectrum: Partisan Bill (Republican 1-0)
Status: (Introduced - Dead) 2017-07-21 - Referred to Ways & Means [HJR26 Detail]
Download: Texas-2017-HJR26-Introduced.html
| 85S10245 SMH-F | ||
| By: Shine | H.J.R. No. 26 | |
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| proposing a constitutional amendment relating to the effect of a | ||
| sale of property on the tax lien on the property to secure the | ||
| payment of ad valorem taxes, penalties, and interest imposed on the | ||
| property as a result of the addition to the appraisal roll of | ||
| property or property value that was erroneously exempted in a prior | ||
| year. | ||
| BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS: | ||
| SECTION 1. Section 15, Article VIII, Texas Constitution, is | ||
| amended to read as follows: | ||
| Sec. 15. (a) The annual assessment made upon landed | ||
| property shall be a special lien thereon; and all property, both | ||
| real and personal, belonging to any delinquent taxpayer shall be | ||
| liable to seizure and sale for the payment of all the taxes and | ||
| penalties due by such delinquent; and such property may be sold for | ||
| the payment of the taxes and penalties due by such delinquent, under | ||
| such regulations as the Legislature may provide. | ||
| (b) Notwithstanding Subsection (a) of this section, the | ||
| Legislature by general law may provide that if the appraisal entity | ||
| adds property or property value that was erroneously exempted in a | ||
| prior year to the appraisal roll, a tax lien may not be enforced | ||
| against the property to secure the payment of any taxes, penalties, | ||
| or interest imposed for that year on the property as a result of the | ||
| addition of the property or property value if, after the date of | ||
| that year on which the lien for the taxes imposed for that year | ||
| attached, the property was sold in an arm's length transaction to a | ||
| person who was not related to the seller. | ||
| SECTION 2. This proposed constitutional amendment shall be | ||
| submitted to the voters at an election to be held November 7, 2017. | ||
| The ballot shall be printed to permit voting for or against the | ||
| proposition: "The constitutional amendment relating to the effect | ||
| of a sale of property on the tax lien on the property to secure the | ||
| payment of ad valorem taxes, penalties, and interest imposed on the | ||
| property as a result of the addition to the appraisal roll of | ||
| property or property value that was erroneously exempted in a prior | ||
| year." | ||
